SGST rate substitution narrows taxable turnover to supplies of goods, altering prescribed percentage references in state notification. The State Government, under sub section (1) of section 10 of the Sikkim Goods and Services Tax Act, 2017, substitutes wording in the earlier notification: in clause (i) the prescribed percentage reference is replaced by a reduced percentage expression, and in clause (iii) the phrase describing the measure is amended to read as the turnover of taxable supplies of goods, thereby clarifying the scope of turnover to which the percentage applies.